pk
Level 15
Level 15

Deductions & credits

@nathansmarked , as I see it from your original post , all the interactions  and the current response ( I thank you for the quick and detailed answer ), there are multiple issues here :

 

(a) as far the original question of , if you can file MFJ with your wife -- YES.   Even though she does not have an ITIN , you can still file jointly, requesting that your spouse  be treated as a resident  -- this will indeed expose her world income ( if any ) to US taxes.  Till her status is changed from B-2 to a work visa or Green Card, she is eligible for ITIN  for purposes of filing a return ( in this case jointly with a US citizen)

(b) Till your spouse gets a work permission or status change ( allowing work ) she cannot get an SSN . 

(c) I am very confused about your reference to Economic  Impact Payment/Credit -- as a Non-Resident Alien, she is not eligible for such credit/payment.  Question here is  what happens when  an NRA is  treated as Resident for Tax purposes -- does that submission once accepted , make  that person eligible for economic Impact Payment , at least for the 2021 ( the tax year when he/she is being treated as resident for tax purposes .   I have to research  this a bit more , but I suspect  the answer would be  yes).

(d) Another concern I have  is that if she entered USA on B-2 ( a six month visa ) in Nov.  2020, even with an extension of another six months, by Dec 2021 , she would have been out of status---- thus creating an issue with the processing  the  Green Card  application.  Just wondering why did you not get a K visa or similar so she could be regularized.  What visa is she under now while being married ?  Is she in "out of status" ?   Perhaps  you should consult an immigration lawyer.  Since she has become a student, why did she not get her visa changed to F-1?

 

Here are two references  that may help :

ITIN / IRS ----https://www.irs.gov/instructions/iw7#en_US_202112_publink54092gd0e107

SSA -- https://www.ssa.gov/pubs/EN-05-10096.pdf

Does this answer your query or is there more I can do for you ?

 

pk